What is the Social Security ceiling on a pay stub?
PSS: definition
The Social Security ceiling (PSS) is the maximum amount remuneration to take into account for the calculation of certain social contributions and benefits. The monthly Social Security ceiling (PMSS) is updated each year on January 1 by the public authorities based on general changes in wages.
A reference amount for calculating social security contributions
The PSS determines the slice value A,B salaries and thus limits the maximum amount of the base on which the following social contributions are calculated (employee share and employer share):
- social security contributions (health insurance, maternity insurance, disability insurance, death insurance and solidarity autonomy contribution)…
- contributions for the basic Social Security pension (capped old-age insurance and uncapped old-age insurance);
- supplementary pension contributions from the AGIRC-ARRCO plan (tranches 1 and 2);
- unemployment insurance contributions under the Unedic system (the portion of salary subject to unemployment contribution corresponds to three times the monthly ceiling);
- contribution to the National Housing Assistance Fund (Fnal).
What is PMSS?
The PMSS is simply the Social Security Monthly Ceiling. It therefore corresponds to the Social Security ceiling reported at one month. It is used to determine the maximum base for calculating certain social security contributions and to set reference thresholds in numerous legal or conventional systems.
What is the Social Security ceiling used for?
The Social Security ceiling sets the amount of social benefits
The Social Security ceiling is the basis of the calculation of many social benefits. In particular, it sets the maximum amount of the following benefits:
- old-age insurance pensions from the general system;
- daily allowances paid during maternity leave, paternity leave, or in the event of adoption;
- consecutive daily allowances in the event of a work accident and occupational disease.
Calculation of compensation and bonuses owed by an employer
The PSS is also used to set the minimum amount of mandatory bonus paid to trainees in the event of an internship lasting more than two months and set at 15% of the Social Security hourly ceiling. But also the amount of compensation for termination of the employment contract and retirement compensation owed by the employer.
PASS and savings products
The PASS (annual Social Security ceiling) is also the reference amount of certain savings products :
- the calculation of tax deductions granted for retirement savings;
- determining the contribution threshold (employer participation) for employee savings products (PEE) or retirement savings products (Perco);
- the calculation of exemptions following the payment of legal or conventional compensation (exemption from the CSG-CRDS within the limit of two PASS);
- the calculation of the tax deduction by self-employed workers from retirement contributions under a Madelin contract;
- the allocation of holiday vouchers since the employer’s contribution cannot exceed 50%, if the employee’s average remuneration is greater than or equal to the monthly Social Security ceiling or 80% if it is lower.
Monthly Social Security ceiling (PMSS): definition
The PMSS also comes into play for the calculation of housing assistance and to determine certain benefits paid by mutual societies or insurance companies. For example, the maximum amount of daily allowances or reimbursements of pension guarantees is often expressed as a percentage or multiple of the PMSS.
How is the Social Security ceiling calculated?
Legal basis and frequency of determination
The Social Security ceiling (PSS) is set each year by decree, in accordance with article L.241-3 of the Social Security Code. It can be updated by order, at least once a year and at the latest every semester. This revision makes it possible to adapt the ceiling to economic and social developments.
Calculation method
The ceiling is reassessed every January 1, on the basis of the estimated average evolution of salaries. This development corresponds to the growth in average salary per capita (SMPT), an INSEE indicator included in the appendix to the finance bill. Thus, the PSS reflects the dynamics of wages and the evolution of the purchasing power of assets.
What is the Social Security ceiling in 2025 (annual, weekly, daily, etc.)?
In 2025, the monthly Social Security ceiling increased increase of 1.6 %. It corresponds to the maximum amount of remuneration or earnings taken into account to calculate social rights, certain contributions and define the basis of certain contributions.
- Annual : 47,100 euros.
- Monthly: 3,925 euros.
- Quarterly: 11,775 euros.
- Weekly: 906 euros.
- Daily: 216 euros.
- Schedule: 29 euros.
What will the 2026 Social Security ceiling be?
The amount of the Annual Social Security Ceiling (PASS) for 2026 was published in October 2025. It shows a increase of approximately 2 % compared to 2025.
- Annual: 48,060 euros.
- Monthly: 4,005 euros.
- Quarterly: 12,015 euros.
- Weekly: 924 euros.
- Daily: 220 euros.
- Schedule: 30 euros.
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